The West Virginia (WV) state sales tax rate is currently 6.0%. Depending on local municipalities, the total tax rate can be as high as 7%.
Amazon.com owns and operates a customer service center in West Virginia. This physical presence, or nexus, creates a sales tax obligation for Amazon and many sellers participating in Amazon’s Seller Central and Fulfillment By Amazon (FBA) programs.
West Virginia sales tax is imposed on the retail sale or lease of tangible personal property and the furnishing of certain services. All sales and services are presumed to be subject to sales and use tax unless an exemption is clearly established. As a Streamlined Sales Tax state, West Virginia encourages out-of-state businesses without a sales tax obligation to register with the state and collect.
How to Register
Businesses selling into multiple states may register with the Streamlined Sales Tax Project.
How to File and Pay
Sales and use tax returns may be filed online or forms may be downloaded and mailed to the West Virginia State Tax Department. Taxpayers making more than $25,000 in payments for a single business tax type are required to file and pay electronically.
Monthly or quarterly filing is required, depending on the amount of tax collected. Returns must be filed even when no tax is due. Additional information.
Sales and use tax returns are due on or before the 20th of the month following the reporting period. See the West Virginia State Tax Department 2014 Tax Calendar.